2024-11-13T10:47:14-06:00 2023-12-31 HAN GROUP LLC 1020 19TH STREET NW SUITE 800 WASHINGTON DC 20036 990 2023-01-01 473470087 JUSTICE RISING INTERNATIONAL JUST 2133407702 1360 S FIGUEROA STREET UNIT D 37 LOS ANGELES CA 90015 EDISON LEE CO-FNDR, MD, INT. TREASURER 2133407702 2024-11-13 1 1 JENNIFER S HAN P00633304 2022937000 2024-11-13 2023 2024-10-15 13:58:12Z CASSANDRA LEE 1360 S FIGUEROA STREET UNIT D 371 LOS ANGELES CA 90015 1036734 0 X WWW.JUSTICERISING.ORG X 2015 CA TRANSFORMING WAR ZONES THROUGH EDUCATION. 9 7 3 12 0 0 1138362 1036577 0 0 4 157 -1231 0 1137135 1036734 652752 0 0 0 266992 326030 0 0 97811 168116 868708 1087860 1194738 49275 -158004 725575 609707 13620 37792 711955 571915 X JUSTICE RISING TRANSFORMS WAR ZONES BY STRENGTHENING EDUCATION SYSTEMS AND IMPROVING ACCESS TO QUALITY SCHOOLING IN PARTNERSHIP WITH PUBLIC AND PRIVATE SCHOOL OPERATORS. 1 0 906352 JUSTICE RISING HAS BEEN LAUNCHING AND OPERATING SCHOOLS IN CONFLICT-AFFECTED AREAS OF EASTERN DEMOCRATIC REPUBLIC OF CONGO SINCE 2015. WE OPERATE 23 SCHOOLS IN THE REGION, PROVIDING EDUCATION FOR MORE THAN 4,000 CHILDREN WHOSE SAFETY, AND EDUCATION, IS FREQUENTLY THREATENED BY THE DECADES-LONG CONFLICT. DESPITE THESE CHALLENGES AND VERY LOW OPERATING EXPENDITURES, OUR STUDENTS CONTINUE TO ACADEMICALLY OUTPERFORM NATIONAL AVERAGES AND TEACHERS FROM ACROSS THE REGION WANT TO WORK FOR JUSTICE RISING SCHOOLS. OUR SUCCESS HAS COME FROM PEDAGOGICAL METHODS AND SCHOOL MANAGEMENT PRACTICES THAT ARE GROUNDED IN RESEARCH AND REFINED FOR THE CONTEXT OF PROTRACTED CONFLICT AND CRISIS.IN 2023, DESPITE MANY ONGOING CONFLICT-RELATED CHALLENGES, OUR STUDENTS HAVE CONTINUED TO EXCEL ACADEMICALLY. 94.3% OF OUR STUDENTS PASSED THE NATIONAL PRIMARY SCHOOL EXIT EXAMS. 66% OF STUDENTS PASSED WITH DISTINCTION, WITH ANOTHER 8% PASSING WITH HIGH DISTINCTION. 98% OF GIRLS WHO SAT FOR THE EXAM PASSED. FURTHERMORE, STUDENTS HAVE CONTINUED TO OUTPACE NATIONAL AVERAGES IN TERMS OF EARLY GRADE READING AND MATH ASSESSMENTS. FINALLY, OUR SCHOOLS HAVE MAINTAINED GENDER PARITY (52% GIRLS ENROLLED) ACROSS THE NETWORK, ALL OF OUR SCHOOLS HAVE PASSED BUILDING AND SANITATION INSPECTIONS FROM THE GOVERNMENT, AND WE SUCCESSFULLY RETAINED 100% OF OUR TEACHERS DURING THE SCHOOL YEAR. 906352 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 6 0 1 3 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 7 1 0 0 0 0 1 0 1 1 0 1 1 1 1 1 1 1 0 1 1 0 AK AZ AR CA CO CT DE FL GA HI ID IL IN IA KS KY LA ME MD AL MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY X X EDISON LEE 2133407702 1360 S FIGUEROA STREET UNIT D 371 LOS ANGELES CA 90015 CASSANDRA LEE CO-FNDR, EXECUTIVE DIRECTOR 40.00 X X 87765 0 12420 EDISON LEE CO-FNDR MAN DIR INT TREASURER (AS OF NOV) 40.00 X X 78947 0 12260 WARREN ALLAN BOARD CHAIR 2.00 X X 0 0 0 APRIL TAM SMITH SECRETARY 2.00 X X 0 0 0 RYAN JUENGER TREASURER (THRU FEB) 2.00 X X 0 0 0 GERDA AUDAGNOTTI BOARD DIRECTOR 2.00 X 0 0 0 SARAH WHITTAKER HOWE BOARD DIRECTOR 2.00 X 0 0 0 DEBORAH TAYLOR BOARD DIRECTOR 2.00 X 0 0 0 JASON WENDLE BOARD DIRECTOR 2.00 X 0 0 0 SHAUN ZACHARIA BOARD DIRECTOR 2.00 X 0 0 0 166712 0 24680 0 0 0 0 0 1036577 30583 1036577 157 157 1036734 0 0 157 191392 138888 19855 32649 100587 25019 53532 22036 5577 5577 8456 5727 2729 20018 11119 3133 5766 16432 16432 25300 25300 147 147 18196 7405 6415 4376 12495 1869 2755 7871 24791 650 23315 826 17605 8334 9008 263 68827 46640 12028 10159 10200 5975 218 4007 452 452 1367 1367 989 989 SCHOOL OPS/TRAINING 588864 588007 857 SCHOOL BUILDS 66095 66095 DUES AND SUBSCRIPTIONS 16928 624 6446 9858 TAXES & LICENSES 20 20 1194738 906352 190575 97811 707356 368556 10109 102106 132376 2640 10081 6052 8110 4029 725575 609707 13620 37792 13620 37792 X 460843 363508 251112 208407 711955 571915 725575 609707 -158004 208 17756 0 X X 0 1 X 1 0 X 841988 904065 1156560 1138362 1036577 5077552 841988 904065 1156560 1138362 1036577 5077552 262216 4815336 4 157 161 133 12376 12509 5090222 0.94600 0.94390 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2019 AMOUNT: $ 133. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 12,376. 2023 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10081 6052 4029 4029 X 1159897 208 123102 123310 1036587 147 147 1036734 1317693 123102 123102 1194591 147 147 1194738 PART X, LINE 2: THE ORGANIZATION FOLLOWS THE AUTHORITATIVE GUIDANCE RELATING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES INCLUDED IN ACCOUNTING STANDARDS CODIFICATION TOPIC 740-10, INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. IT IS THE ORGANIZATION'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN INCOME TAX EXPENSES. THE ORGANIZATION PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED DECEMBER 31, 2023, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. THE STATUTE OF LIMITATIONS GENERALLY REMAINS OPEN FOR THREE TAX YEARS WITH THE U.S. FEDERAL JURISDICTION OR THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE ORGANIZATION FILES TAX RETURNS. SUB-SAHARAN AFRICA 1 200 PROGRAMS SCHOOL BUILDS, TEACHER PROFESSIONAL DEVELOPMENT, SCHOOL LEADER SUPPORT, CURRICULUM DEVELOPMENT, FOUNDATIONAL LITERACY AND NUMERACY, PUBLIC HEALTH PROGRAMS, YOUTH LEADERSHIP DEVELOPMENT PROGRAMS. 654102 1 200 0 0 1 200 654102 0 654102 0 0 0 0 0 0 PART I, LINE 3: IN ACCORDANCE WITH IRS INSTRUCTIONS, ALL AMOUNTS REPORTED IN PART I OF SCHEDULE F ARE REPORTED USING THE ACCRUAL BASIS OF ACCOUNTING, WHICH IS THE SAME METHOD OF ACCOUNTING USED IN THE FINANCIAL STATEMENTS. X 1 30583 FMV 0 0 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS IN PART I, COLUMN (B). FORM 990, PART III, LINE 2 IN 2023, JUSTICE RISING DEVELOPED A NEW QUALITY SCHOOLING FRAMEWORK CALLED SMOLL STEPS. WE HAVE OBSERVED THAT SCHOOL LEADERS ARE OFTEN OVERWHELMED BY THE CHALLENGES AND CHOICES IN FRONT OF THEM. IN RESPONSE, JUSTICE RISING HAS IDENTIFIED A SERIES OF SMOLL STEPS THAT DRIVE QUALITY EDUCATION IN PROTRACTED CONFLICT SETTINGS. THIS APPROACH FOCUSES ON ENSURING THAT STUDENTS ARE SAFE, MOTIVATED, LEARNING, IN SCHOOLS THAT ARE LEGITIMATE AND SUSTAINABLE. JUSTICE RISING'S OWN EXPERIENCES WITH MANAGING SCHOOLS IN EASTERN DRC HAVE HIGHLIGHTED THE IMPORTANCE OF PRIORITIZING SMOLLS, AND WE HAVE COMBINED THESE EXPERIENCES WITH BEST-PRACTICE RESEARCH INTO A PACKAGE OF SUPPORT-INCLUDING OUR AWARD-WINNING STRUCTURED PEDAGOGY TOOL, THE CHALKBOARD GUIDES-THAT CAN BE OFFERED TO OTHER SCHOOLS OPERATING IN SIMILAR CONTEXTS. FORM 990, PART VI, SECTION A, LINE 2 CASSANDRA LEE AND EDISON LEE, THE EXECUTIVE DIRECTOR AND MANAGING DIRECTOR, RESPECTIVELY, ARE MARRIED. FORM 990, PART VI, SECTION A, LINE 7A THE GOVERNING BOARD RESERVES THE RIGHT TO APPOINT AND RECRUIT OTHER BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN ACCOUNTING FIRM AND A DRAFT COPY OF THE FORM IS REVIEWED BY MANAGEMENT. THE DRAFT IS THEN DISTRIBUTED BY EMAIL TO THE ORGANIZATION'S FULL BOARD OF DIRECTORS FOR THEIR REVIEW BEFORE BEING FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C TO ENSURE THE CORPORATION OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS SHALL BE CONDUCTED. THE PERIODIC REVIEWS SHALL, AT A MINIMUM, INCLUDE THE FOLLOWING SUBJECTS: A. WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION AND THE RESULT OF ARM'S LENGTH BARGAINING. B. WHETHER PARTNERSHIPS, JOINT VENTURES AND ARRANGEMENTS WITH MANAGEMENT CORPORATIONS CONFORM TO THE CORPORATION'S WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES, FURTHER CHARITABLE PURPOSES AND DO NOT RESULT IN INUREMENT, IMPERMISSIBLE PRIVATE BENEFIT OR IN AN EXCESS BENEFIT TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION COMMITTEE IS CHARGED WITH OVERSIGHT OF EXECUTIVE COMPENSATION. THE COMPENSATION COMMITTEE, IN CONSULTATION WITH THE BOARD CHAIR, ESTABLISHES PERFORMANCE METRICS FOR THE EXECUTIVE DIRECTOR AND MANAGING DIRECTOR. FOLLOWING THE CLOSE OF THE YEAR, THE COMPENSATION COMMITTEE REVIEWS THE RESULTS TO DETERMINE THE OVERALL LEVEL OF PERFORMANCE. THE COMPENSATION COMMITTEE PROPOSES CHANGES IN COMPENSATION FOR THE EXECUTIVE DIRECTOR AND MANAGING DIRECTOR BASED ON PERFORMANCE OUTCOMES AND COMPENSATION STUDIES TO THE BOARD CHAIR FOR APPROVAL BY THE EXECUTIVE COMMITTEE. ANY INCREASES IN COMPENSATION FOR KEY MANAGEMENT STAFF ARE PROPOSED BY THE EXECUTIVE DIRECTOR AND MANAGING DIRECTOR AND APPROVED BY THE COMPENSATION COMMITTEE. THE PROCESS WAS LAST CONDUCTED IN FEBRUARY 2024. FORM 990, PART VI, SECTION B, LINE 15B: FOR ALL OFFICER COMPENSATION, THE BOARD OF DIRECTORS WILL PERFORM A REVIEW PROCESS WHICH INCLUDES, BUT IS NOT LIMITED TO: A. RESEARCHING AND REFERENCING COMPENSATION STUDIES FOR COMPARABLE NON-PROFIT ORGANIZATIONS OF SIMILAR SIZE AND GEOGRAPHY. B. REVIEWING AND REFERENCING THE ANNUAL BUDGET TO ENSURE THAT OFFICER COMPENSATION PACKAGES WILL NOT IMPEDE ON THE ORGANIZATION'S CASH FLOW AND ABILITY TO EXECUTE THE ORGANIZATION'S MISSION AND PROGRAMS; AND C. DIRECTORS VOTING TO APPROVE OR DENY ANY PROPOSED COMPENSATION PACKAGES AND/OR AMENDMENTS TO COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT, REVIEW, OR COMPILATION OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT AUDITOR. JUSTICE RISING CANADA 18 DAVID SHIELDS ROAD DUNDURN SASKATCHEWAN CA S7C 0B2 SUPPORTING SCHOOLS IN CONGO CA N/A 0 JUSTICE RISING DRC 44 LUSAKA AVE GOMA CG SUPPORTING SCHOOLS IN CONGO CG N/A 0 JUSTICE RISING UK 59 THORPE HOUSE AVE SHEFFIELD UK S8 9N SUPPORTING SCHOOLS IN CONGO UK N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0